Results 91 to 100 of about 15,964 (311)
Las denuncias que reciben las empresas: ¿se relacionan con la percepción de prestigio que poseen? Análisis en empresas argentinas. [PDF]
Gestión Joven, 2008 El trabajo tiene por objeto determinar a partir de un análisis no paramétrico utilizando el método de la r de Spearman, la existencia de una relación entre la percepción que el público tiene sobre las empresas y la cantidad de denuncias que reciben.
Torres, Fernando G.
doaj
THE EFFECT OF INTANGIBLE ASSETS ON CORPORATE FINANCIAL PERFORMANCE: THE EVIDENCE FROM SERBIA [PDF]
Economic HorizonsThe paper examines how intangible assets, measured as the Value Added Intellectual Coefficient (VAIC), impact the margin and return ratios of the most profitable companies in Serbia.
Vladimir Dženopoljac +2 more
doaj +1 more source
Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan +3 more
wiley +1 more source
Measuring intangibles' productivity. Empirical evidence from Spanish firms [PDF]
As companies and shareholders begin to note the potential repercussions of intangible assets upon business results, the inability of the traditional financial statement model to reflect these new ways of creating business value has become evident ...
David Castillo, Ester Oliveras
core
EL PROYECTO BEPS DE LA OCDE/G20: RESULTADOS FINALES [PDF]
Crónica Tributaria, 2016 La extremadamente agresiva planificación fiscal llevada a cabo por determinadas multinacionales a nivel internacional ha obligado a los países a buscar soluciones coordinadas para hacer frente a este problema común.
Mar Barreno +8 more
doaj
This book takes as its starting point recent debates over the dematerialisation of subject matter which have arisen because of changes in information technology, molecular biology, and related fields that produced a subject matter with no obvious material form or trace.
openaire +3 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Despite accelerating interest in green human resource management (GHRM) and its connection to organisational citizenship behaviour for the environment (OCBE), the field remains theoretically fragmented. This scoping review synthesises 12 empirical studies anchored in the ability–motivation–opportunity (AMO) framework.
Mamdoh M. Algethami, Nadine Campbell
wiley +1 more source
The Transfer Pricing of Intangibles\ud
, 2005 Transactions involving intellectual property play an increasingly significant role in economic activity at every level from global to local, with particular challenges for taxation and revenue authorities.
Markham, Michelle, Markham, Michelle A.
core
Valoración de activos intangibles [PDF]
, 2011 Los activos “intangibles” AI o también denominados inmateriales, intelectuales e invisibles han estado presentes de alguna manera en las organizaciones desde el primer momento que se llevó a cabo la primer relación de negocios; lo relativamente nuevo ...
Pérez García, Yanira Iveth
core
Funding Costs and Liquidity Creation: Does ESG Play Any Role?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen +2 more
wiley +1 more source